Consent of Independent Registered Public Accounting
Firm
We consent to the incorporation by reference in Registration
Statements (Nos. 333-238143) on Form S-8 and (No. 333-237626) on
Form S-3 of Super League Gaming, Inc. of our report dated March 19,
2021, relating to the financial statements of Super League Gaming,
Inc., appearing in this Annual Report on Form 10-K of Super League
Gaming, Inc. for the year ended December 31, 2020.
/s/ Baker Tilly US, LLP
Irvine, California
March 19, 2021